Path: Top Journal Jurnal_Ekonomi 2004

Profil Koperasi Pegawai Negeri : studi kasus penerapan akuntansi perkoperasian pada Koperasi pegawai Negeri di kota Banjarmasin.

Jurnal Ekonomi, volume 8, no. 2, Juni 2004.
Journal from JIPTUNMERPP / 2008-01-09 09:44:51
Oleh : Gemi Ruwanti, Faculty_of_Economics_-_Merdeka_University_Malang (jurnalekonomi-feunmer@yahoo.com)
Dibuat : 2004-06-01, dengan file

Keyword : Standard of accountancy in cooperation: civil servant cooperation.

The aim of the research is to recognize wether Civil servant Cooperation have implemented standard of accountancy in running their business. Standard of accountancy based on the PSAK no. 27 that discuss how to record, magistrate and approval on the financial report component, such as equity, liability, revenue, debt and credit. The outcome of research indicated that 18 Civil Cooperations are not completely implemented standard of accountancy. There are one cooperation which make a financial report in completely. The reasons are (1) the employment status that most of them have other responsibility and duty at other institutions. (2) they do not obtain training on standard of accountancy before. Its impact on financial report that are not standardize, equitably and unrealistic.

Deskripsi Alternatif :

The aim of the research is to recognize wether Civil servant Cooperation have implemented standard of accountancy in running their business. Standard of accountancy based on the PSAK no. 27 that discuss how to record, magistrate and approval on the financial report component, such as equity, liability, revenue, debt and credit. The outcome of research indicated that 18 Civil Cooperations are not completely implemented standard of accountancy. There are one cooperation which make a financial report in completely. The reasons are (1) the employment status that most of them have other responsibility and duty at other institutions. (2) they do not obtain training on standard of accountancy before. Its impact on financial report that are not standardize, equitably and unrealistic.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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